[{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":104,"line":10,"text":"DECEMBER 31, RECEIVED AS DECEMBER 31, 2018 2019 REVENUE 2019 Recycling Tonnage Grant $ - $ 25,835 $ - $ 25,835","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":104,"line":12,"text":" Recycling Tonnage Grant $ - $ 25,835 $ - $ 25,835 Total $ - $ 25,835 $ - $ 25,835","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":107,"line":17,"text":"State Registration Fees - - 3,076 Budget Allocations - - 34,000 License Fees & Others - - 22,658 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":107,"line":29,"text":"State Registration Fees - - 3,075 Expenditures Under R.S.4:19-15.11 - - 41,521 Total Disbursements 2,512,238 41,339 50,677","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":108,"line":22,"text":"EXHIBIT B-3 SCHEDULE OF RESERVE FOR DOG FUND EXPENDITURES FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":108,"line":35,"text":"Transfer to Current 15,588 Expenditures Under R.S. 4:19-15.11 41,521 Balance December 31, 2019 $ 44,649","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":109,"line":16,"text":"Decreased by: Open Space Expenditures 41,339 Balance December 31, 2019 $ 254,699","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":109,"line":30,"text":"Increased by: Open Space Tax Levy 66,459 66,459","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":115,"line":13,"text":"Bond Anticipation Notes Issued 2,500,000 Grants Received 20,000 Capital Improvement Fund 100,000 8,554,532","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":116,"line":8,"text":" Fund Balance $ 97,256 Capital Improvement Fund 115,906 Reserve for Encumbrances 1,544,662","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":117,"line":16,"text":"Decreased by: Budget Appropriation: Serial Bonds Payable $ 1,800,000 Green Acres Loan Payable 32,817","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":118,"line":9,"text":"BALANCE BALANCE BOND ORDINANCE DECEMBER 31, 2019 DECEMBER 31, ANTICIPATION UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2018 AUTHORIZATIONS FUNDED TRANSFERS 2019 NOTES EXPENDITURES BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":118,"line":10,"text":"ORDINANCE DECEMBER 31, 2019 DECEMBER 31, ANTICIPATION UNEXPENDED NUMBER IMPROVEMENT DESCRIPTION 2018 AUTHORIZATIONS FUNDED TRANSFERS 2019 NOTES EXPENDITURES BALANCE 13-13 Various Capital Improvements $ 8,124 $ - $ 8,124 $ - $ - $ - $ - $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":119,"line":13,"text":"Increased by: Receipts - Current Fund Appropriations 100,000 Subtotal 224,206","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":119,"line":18,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 108,300 Balance December 31, 2019 $ 115,906","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":120,"line":10,"text":"ORDINANCE IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, NUMBER DESCRIPTION NOTE ISSUE MATURITY RATE 2018 INCREASED DECREASED 2019 13-13 Various Capital Improvements 1/22/15 1/12/18 1/11/19 1.700% $ 8,124 $ - $ 8,124 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":121,"line":10,"text":"ORDINANCE IMPROVEMENT BALANCE DECEMBER 31, 2018 IMPROVEMENT AUTHORIZED ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2019 NUMBER DESCRIPTION FUNDED UNFUNDED FUND BUT NOT ISSUED RECLASSIFIED EXPENDED CANCELLED ENCUMBRANCES FUNDED UNFUNDED 01-12 Various General Improvements $ 1,444 $ - $ - $ - $ - $ - $ - $ - $ 1,444 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":123,"line":10,"text":"BALANCE PAID BY BALANCE DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2018 APPROPRIATION 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":123,"line":11,"text":"DATE OF ORIGINAL INTEREST DECEMBER 31, BUDGET DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2018 APPROPRIATION 2019 1989 Program 11/21/2000 $ 148,836 2/21/2020 $ 4,535 2.00% $ 18,057 $ 8,938 $ 9,119","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":124,"line":4,"text":"GENERAL CAPITAL FUND SCHEDULE OF GRANTS RECEIVABLE FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":124,"line":11,"text":"Decreased By: Grants Received 20,000 Balance, December 31, 2019 $ 40,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":124,"line":18,"text":" 17-06 Investors Foundation Grant $ 40,000 $ 40,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":129,"line":16,"text":"Increased by Receipts: Miscellaneous Revenues $ 287,548 $ - Consumer Rents 6,352,093 - Proceeds from Tax Sale 32,036 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":129,"line":20,"text":"Interest on Delinquent Accounts 28,148 - Rent Overpayments 442 - Interfund 59,998 300,000 Bond Refunding - 4,340,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":129,"line":30,"text":"Decreased by Disbursements: Budget Appropriations 6,635,112 - Appropriation Reserves 122,123 - Refund Overpayments 442 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":129,"line":31,"text":"Budget Appropriations 6,635,112 - Appropriation Reserves 122,123 - Refund Overpayments 442 - Bond Anticipation Notes - 6,313,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":129,"line":32,"text":"Appropriation Reserves 122,123 - Refund Overpayments 442 - Bond Anticipation Notes - 6,313,000 Interfund - 59,998","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":130,"line":13,"text":" Fund Balance $ 167,103 Capital Improvement Fund 240,207 Encumbrances Payable 687,431","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":130,"line":16,"text":"Encumbrances Payable 687,431 Down Payment on Improvements 13,600 Reserve for Debt Service 6,669 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":130,"line":17,"text":"Down Payment on Improvements 13,600 Reserve for Debt Service 6,669 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":130,"line":27,"text":"10-15, 12-03 Various Improvements 52,624 11-21 Purchase of Various Equipment and Improvements 4,267 12-05 Various Improvements 6,704 12-16 Various Improvements 6,359","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":11,"text":"Increased by: Water-Sewer Levy 6,342,007 7,085,837","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":16,"text":"Collections $ 6,352,093 Overpayments Applied 5,035 6,357,128 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":25,"text":"EXHIBIT D-8 SCHEDULE OF APPROPRIATION RESERVES FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":33,"text":" Salaries and Wages $ - $ 49,009 $ 49,009 $ (290) $ 49,299 Other Expenses 214,069 16,770 230,839 120,333 110,506 Ocean County Utilities Authority 34,800 - 34,800 - 34,800","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":36,"text":"Ocean County Utilities Authority 34,800 - 34,800 - 34,800 Group Health Insurance 6,447 15,448 21,895 4,510 17,385 Social Security System - 4,989 4,989 - 4,989 Liability and Workers Compensation - 15,441 15,441 - 15,441","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":131,"line":38,"text":"Social Security System - 4,989 4,989 - 4,989 Liability and Workers Compensation - 15,441 15,441 - 15,441 Total $ 255,316 $ 101,657 $ 356,973 $ 124,553 $ 232,420","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":132,"line":25,"text":"DECEMBER 31, 2019 AMOUNT RATE FROM TO PERIOD AMOUNT 2010 Serial Bonds $ 3,085,000 Various 7/15/2018 12/31/2019 5 1/2 Months $ 53,304","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":133,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND RENT OVERPAYMENTS FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":133,"line":11,"text":"Increased By: Overpayments 442 25,120","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":133,"line":16,"text":"Applied to 2019 Rent $ 5,035 Overpayments Refunded 442 5,477 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":135,"line":11,"text":"Increased by: Budgeted Capital Improvement Fund 30,000 30,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":135,"line":30,"text":"Increased by: Receipts - Utility Fund Appropriation 30,000 274,142","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":135,"line":34,"text":"Decreased by: Appropriated to Finance Improvement Authorizations 33,935 Balance December 31, 2019 $ 240,207","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":136,"line":24,"text":"10-15, 12-03 Various Improvements 1,020,505 - - 1,020,505 11-21 Purchase of Various Equipment & Various Improvements 473,400 - 1,232 472,168 12-04 Drainage Improvements at Powhatan Ave 89,750 - - 89,750","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":137,"line":23,"text":"Emergency & Inspections 13,826 Law Expenditures During Construction 5,584 Interest During Construction 2,550 Original Sewer System 15,852,747","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":138,"line":27,"text":"Increased by: Serial Bonds Paid by Budget $ 385,000 BANs Paid by Budget 87,000 Premium Utilized to Fund Ordinances 367,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":138,"line":28,"text":"Serial Bonds Paid by Budget $ 385,000 BANs Paid by Budget 87,000 Premium Utilized to Fund Ordinances 367,000 NJEIT Loans Paid/Cancelled 35,906 874,906","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":139,"line":10,"text":"ORDINANCE IMPROVEMENT AUTHORIZED BALANCE DECEMBER 31, 2018 IMPROVEMENT FUND AUTHORIZED ENCUMBRANCES RESERVE FOR BALANCE DECEMBER 31, 2019 NUMBER DESCRIPTION DATE AMOUNT FUNDED UNFUNDED FUND BALANCE BUT NOT ISSUED RECLASSIFIED EXPENDED CANCELLED ENCUMBRANCES FUNDED UNFUNDED 02-19 Various Improvements 9/17/2002 $ 239,700 $ 3,732 $ - $ - $ - $ - $ - $ 1,671 $ 2,061 $ - $ - $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":139,"line":20,"text":"10-15, 12-03 Various Improvements 3/20/2012 1,020,505 - 54,274 - - - - 1,650 - - 52,624 - 11-21 Purchase of Various Equipment & Various Improvements 10/20/2009 473,400 8,371 - - - - 4,318 7,190 1,232 - 4,267 - 12-05 Replacement of Pumping Stations 3/20/2012 2,027,500 8,426 - - - - 3,248 2,700 - 2,270 6,704 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":140,"line":11,"text":"DATE OF ORIGINAL December 31, 2019 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2018 ISSUED DECREASED 2019 Water/Sewer Improvements 7/9/2010 $ 4,980,000 7/13/2020 250,000 3.250% $ 3,320,000 $ - $ 235,000 $ 3,085,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":141,"line":11,"text":"DATE OF ORIGINAL 12/31/2018 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2018 DECREASED 2019 Water/Sewer Improvements 5/21/2014 $ 405,000 8/1/2020 20,000 5.000% $ 345,000 $ 15,000 $ 330,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":142,"line":11,"text":"DATE OF ORIGINAL 12/31/2017 INTEREST DECEMBER 31, DECEMBER 31, PURPOSE ISSUE ISSUE DATE AMOUNT RATE 2018 ISSUED DECREASED 2019 Water/Sewer Improvements 5/21/2014 $ 405,000 2/1/2020 6,968.83 0.000% $ 260,585 $ - $ 20,906 $ 239,679","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":142,"line":41,"text":" Paid By Budget Appropriations $ 20,906 NJEIT Loan Forgiveness - $ 20,906","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":143,"line":11,"text":"ORDINANCE IMPROVEMENT ORIGINAL DATE OF DATE OF INTEREST DECEMBER 31, DECEMBER 31, NUMBER DESCRIPTION NOTE ISSUE MATURITY RATE 2018 INCREASED DECREASED 2019 10-15, 12-03 Various Improvements 1/22/15 1/12/18 1/11/19 1.700% $ 900,000 $ - $ 900,000 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":143,"line":43,"text":" Budget Appropriation 87,000 BAN Payment 6,313,000 $ 6,400,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":143,"line":44,"text":"Budget Appropriation 87,000 BAN Payment 6,313,000 $ 6,400,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":145,"line":1,"text":"PAYROLL FUND ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":147,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2019","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":147,"line":4,"text":"PAYROLL FUND SCHEDULE OF PAYROLL FUND CASH FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":147,"line":13,"text":"Increased by Receipts: Payroll 10,831,723 Subtotal 10,998,865","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":147,"line":26,"text":"EXHIBIT F-2 SCHEDULE OF PAYROLL TAXES PAYABLE FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":147,"line":33,"text":"Increased by: Payroll Deductions 10,817,464 Subtotal 10,939,648","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":149,"line":9,"text":" SCHEDULE OF FINANCIAL STATEMENT FINDINGS - GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":151,"line":2,"text":"BOROUGH OF POINT PLEASANT SCHEDULE OF FINANCIAL STATEMENT FINDINGS FOR THE YEAR ENDED DECEMBER 31, 2019 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":151,"line":7,"text":"This section identifies the significant deficiencies, material weaknesses and instances of noncompliance related to the basic financial statements that are required to be reported in accordance with Government Auditing Standards and with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":152,"line":6,"text":" This section identifies the status of prior year findings related to the financial statements that are required to be reported in accordance with Government Auditing Standards. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":152,"line":9,"text":" Financial Statement Findings No Prior Year Findings.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":155,"line":20,"text":"Jerry J. Dasti, Esq. Attorney Himanshu R. Shah Chief Financial Officer Jennifer Burr Tax Collector Philip Miller Magistrate","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":14,"text":" Contracts and Agreements required to be advertised by (N.J.S.A.40A:11-4) N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":16,"text":" N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":17,"text":"N.J.S.A.40A:11-4 states every contract or agreement, for the performance of any work or furnishing or hiring of any materials or supplies, the cost or the contract price whereof is to be paid with or out of public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the Governing Body of the contracting unit after public advertising for bids and bidding therefore, except as","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":19,"text":"public funds not included within the terms of Section 3 of this act, shall be made or awarded only by the Governing Body of the contracting unit after public advertising for bids and bidding therefore, except as is provided otherwise in this act or specifically by any other Law. No work, materials or supplies shall be undertaken, acquired or furnished for a sum exceeding in the aggregate the bid threshold, except by","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":22,"text":"undertaken, acquired or furnished for a sum exceeding in the aggregate the bid threshold, except by contract or agreement. The bid threshold in accordance with N.J.S.A. 40A:11-4 was $40,000 for the year ended December 31, 2019.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":27,"text":"It is pointed out that the governing body of the municipality has the responsibility of determining whether the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":28,"text":"the expenditures in any category will exceed the statutory minimum within the fiscal year. Where question arises as to whether any contract or agreement might result in violation of the statute, the solicitor's opinion should be sought before a commitment is made. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":31,"text":" Inasmuch as the system of records did not provide for an accumulation of payments for categories for the performance of any work or the furnishing or hiring of any materials or supplies, the results of such an accumulation could not reasonably be ascertained. Disbursements were reviewed, however, to determine","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":157,"line":36,"text":" Our examination of expenditures did not reveal any individual payments or contracts in excess of the bid threshold \u201cfor the performance of any work, or the furnishing of any materials, supplies or labor\u201d other than those where bids had been previously sought by public advertisement or where a resolution had been","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":158,"line":4,"text":"N.J.S.54:4-67, provides the method for authorizing interest and the maximum rates to be charged for the nonpayment of taxes or assessments on or before the date when they would become delinquent. The governing body on January 6, 2019 adopted the following resolution authorizing interest to be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":158,"line":10,"text":"NOW THEREFORE, BE IT RESOLVED, that if said taxes are deemed to be delinquent for non- payment of taxes, the Tax Collector shall charge eight (8%) percent per annum on the first $1,500.00 of the delinquency, and eighteen (18%) percent per annum on any amount in excess of $1,500.00; and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2020/09/2019-Point-Pleasant-Audit.pdf","source_label":"2019","page":158,"line":15,"text":"BE IT FURTHER RESOLVED, by the Council of the Borough of Point Pleasant, that the Tax Collector shall allow that no interest will be charged on payments received and made by the tenth calendar day following the date upon which the same became payable; and ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":15,"text":"Independent Auditor\u2019s Report 1 Independent Auditor\u2019s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 5","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":16,"text":"Independent Auditor\u2019s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 5 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":21,"text":" Financial Statements \u2013 Regulatory Basis: Current Fund: Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis A 11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":23,"text":"Current Fund: Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis A 11 Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 13 Statement of Revenues \u2013 Regulatory Basis A-2 14","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":24,"text":"Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis A 11 Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 13 Statement of Revenues \u2013 Regulatory Basis A-2 14 Statement of Expenditures \u2013 Regulatory Basis A-3 16","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":25,"text":"Statements of Operations and Changes in Fund Balance \u2013 Regulatory Basis A-1 13 Statement of Revenues \u2013 Regulatory Basis A-2 14 Statement of Expenditures \u2013 Regulatory Basis A-3 16 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":26,"text":"Statement of Revenues \u2013 Regulatory Basis A-2 14 Statement of Expenditures \u2013 Regulatory Basis A-3 16 Trust Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":29,"text":"Trust Fund: Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis B 20 General Capital Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":32,"text":"General Capital Fund: Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis C 21 Statement of Fund Balance C-1 22 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":33,"text":"Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis C 21 Statement of Fund Balance C-1 22 Water-Sewer Utility Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":36,"text":"Water-Sewer Utility Fund: Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis D 23 Statements of Operations and Change in Operating Fund Balance - Regulatory Basis D-1 25","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":37,"text":"Statements of Assets, Liabilities, Reserves and Fund Balance \u2013 Regulatory Basis D 23 Statements of Operations and Change in Operating Fund Balance - Regulatory Basis D-1 25 Statement of Capital Surplus \u2013 Regulatory Basis D-2 25","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":39,"text":"Regulatory Basis D-1 25 Statement of Capital Surplus \u2013 Regulatory Basis D-2 25 Statement of Revenues - Regulatory Accounting Basis D-3 26 Statement of Expenditures - Regulatory Accounting Basis D-4 27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":40,"text":"Statement of Capital Surplus \u2013 Regulatory Basis D-2 25 Statement of Revenues - Regulatory Accounting Basis D-3 26 Statement of Expenditures - Regulatory Accounting Basis D-4 27 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":46,"text":" Payroll Fund Balance Sheet - Regulatory Basis F 29 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":3,"line":51,"text":" Notes to Financial Statements 33","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. 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OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":4,"line":30,"text":"Schedule of Due/(From) State For Dog Registration Fees B-2 104 Schedule of Reserve for Dog Fund Expenditures B-3 104 Schedule of Reserve for Municipal Open Space B-4 105 Schedule of Interfund Receivable - Current Fund B-5 105","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":4,"line":46,"text":"Schedule of Green Trust Loan Program C-10 119 Schedule of Grants Receivable C-11 120 Schedule of Bonds and Notes Authorized but not Issued C-12 121","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":13,"text":"Schedule of Consumer Accounts Receivable D-7 127 Schedule of 2020 Appropriation Reserves D-8 127 Schedule of Accrued Interest on Bonds and Notes D-9 128 Schedule of Rent Overpayments D-10 129","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":15,"text":"Schedule of Accrued Interest on Bonds and Notes D-9 128 Schedule of Rent Overpayments D-10 129 Schedule of Water-Sewer Interfunds D-11 130 Schedule of Capital Improvement Fund D-12 131","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":29,"text":" Payroll Fund: Schedule of Payroll Fund Cash F-1 143 Schedule of Payroll Taxes Payable F-2 143","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":30,"text":"Payroll Fund: Schedule of Payroll Fund Cash F-1 143 Schedule of Payroll Taxes Payable F-2 143 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":31,"text":"Schedule of Payroll Fund Cash F-1 143 Schedule of Payroll Taxes Payable F-2 143 Single Audit Section:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":36,"text":"Control Over Compliance Required by the Uniform Guidance 147 Schedule of Expenditures of Federal Awards 151 Notes to Schedule of Expenditures of Federal Awards 153 Schedule of Findings & Questioned Costs 155","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":5,"line":37,"text":"Schedule of Expenditures of Federal Awards 151 Notes to Schedule of Expenditures of Federal Awards 153 Schedule of Findings & Questioned Costs 155 Summary Schedule of Prior Audit Findings and Questioned Costs as Prepared by Management 158","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":7,"line":10,"text":"INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":11,"text":" We have audited the accompanying financial statements of the various funds and account group of the Borough of Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2021 and 2020, and the related statements of operations and changes in fund balance \u2013 regulatory","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":12,"text":"We have audited the accompanying financial statements of the various funds and account group of the Borough of Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2021 and 2020, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":13,"text":"Point Pleasant, which comprise the statements of assets, liabilities, reserves and fund balance \u2013 regulatory basis as of December 31, 2021 and 2020, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2021, and the related notes to the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":14,"text":"of December 31, 2021 and 2020, and the related statements of operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2021, and the related notes to the financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":15,"text":"basis for the years then ended and the statements of revenues \u2013 regulatory basis and statement of expenditures \u2013 regulatory basis for the year ended December 31, 2021, and the related notes to the financial statements. Unmodified Opinion on Regulatory Basis of Accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":19,"text":" In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2021 and 2020, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":20,"text":"In our opinion, the financial statements referred to above present fairly, in all material respects, the assets, liabilities, reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2021 and 2020, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":21,"text":"liabilities, reserves and fund balance \u2013 regulatory basis of the Borough of Point Pleasant, as of December 31, 2021 and 2020, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2021, in accordance with the financial reporting provisions of the Division of Local Government","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":22,"text":"and 2020, and the results of its operations and changes in fund balance \u2013 regulatory basis for the years then ended and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2021, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":23,"text":"and the statements of revenues \u2013 regulatory basis, statements of expenditures \u2013 regulatory basis for the year ended December 31, 2021, in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey as described in Note 1. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":29,"text":"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles section of our report, the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, as of December 31, 2021 and 2020, or the results of its","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":31,"text":"present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of the Borough of Point Pleasant, as of December 31, 2021 and 2020, or the results of its operations and changes in fund balance for the years then ended. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":32,"text":"financial position of the Borough of Point Pleasant, as of December 31, 2021 and 2020, or the results of its operations and changes in fund balance for the years then ended. Basis for Opinions","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":37,"text":"We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and in compliance with audit requirements prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":40,"text":"Local Government Services, Department of Community Affairs, State of New Jersey. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Borough of Point Pleasant and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":43,"text":"ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions. Basis for Adverse Opinion on U.S. Generally Accepted Accounting Principles","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":47,"text":" As described in Note 1, the financial statements are prepared by the Borough of Point Pleasant, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":9,"line":48,"text":"As described in Note 1, the financial statements are prepared by the Borough of Point Pleasant, on the basis of the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":3,"text":"United States of America, to meet the requirements of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. The effects on the financial statements of the variances between the regulatory basis of accounting described in Note 1 and accounting principles generally accepted in the United States of America, although not reasonably determinable, are presumed to be material and pervasive.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":7,"text":" Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":9,"text":" Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":10,"text":"Management is responsible for the preparation and fair presentation of these financial statements in accordance with the financial reporting provisions of the Division of Local Government Services, Department of Community Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":12,"text":"Affairs, State of New Jersey. Management is also responsible for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":15,"text":" Auditor\u2019s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":17,"text":" Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":26,"text":"material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements. In performing an audit in accordance with generally accepted auditing standards, Government Auditing Standards,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":32,"text":"\uf0b7 Exercise professional judgment and maintain professional skepticism throughout the audit. \uf0b7 Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":34,"text":"error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements. \uf0b7 Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":36,"text":"\uf0b7 Obtain an understanding of internal control(s) relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Borough of Point Pleasant's internal control. Accordingly, no such opinion is expressed. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":38,"text":"of the Borough of Point Pleasant's internal control. Accordingly, no such opinion is expressed. \uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. \uf0b7 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":39,"text":"\uf0b7 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements. \uf0b7 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Borough of Point Pleasant's ability to continue as a going concern for a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":50,"text":" Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Borough of Point Pleasant\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":51,"text":"Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Borough of Point Pleasant\u2019s basic financial statements. The accompanying supplemental schedules presented for the various funds and letter of comments and recommendations section are presented for purposes of additional analysis as required by the Division of Local Government Services, Department of Community Affairs, State of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":10,"line":54,"text":"analysis as required by the Division of Local Government Services, Department of Community Affairs, State of New Jersey and are not a required part of the basic financial statements. The schedules of expenditures of federal ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":3,"text":"Cost Principles, and Audit Requirements for Federal Awards is also presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":5,"text":"and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":6,"text":"financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":7,"text":"financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":8,"text":"directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":10,"text":"accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements of each of the respective individual funds and account group taken as a whole. Other Information","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":15,"text":"Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the basic financial statements and our auditor\u2019s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":16,"text":"comprises the introductory and statistical sections but does not include the basic financial statements and our auditor\u2019s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":19,"text":" In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":20,"text":"In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":28,"text":"In accordance with Government Auditing Standards, we have also issued our report dated August 30, 2022 on our consideration of the Borough of Point Pleasant\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":29,"text":"on our consideration of the Borough of Point Pleasant\u2019s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":30,"text":"tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Borough of Point Pleasant\u2019s internal control over financial reporting or on compliance. That report is an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":32,"text":"reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Borough of Point Pleasant\u2019s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Borough of Point Pleasant\u2019s internal control over financial reporting and compliance.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":11,"line":34,"text":"integral part of an audit performed in accordance with Government Auditing Standards in considering the Borough of Point Pleasant\u2019s internal control over financial reporting and compliance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":1,"text":"INDEPENDENT AUDITOR\u2019S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":3,"text":"REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":13,"text":"We have audited, in accordance with the auditing standards generally accepted in the United States of America, the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":15,"text":"by the Comptroller General of the United States and audit requirements as prescribed by the Division of Local Government Services, Department of Community Affairs, State of New Jersey, the financial statements-regulatory basis of the Borough of Point Pleasant, as of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively comprise the Borough's","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":17,"text":"statements-regulatory basis of the Borough of Point Pleasant, as of and for the year ended December 31, 2021, and the related notes to the financial statements, which collectively comprise the Borough's basic financial statements, and have issued our report thereon dated August 30, 2022. Our report indicated that the Borough\u2019s financial statements were not prepared in accordance with accounting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":18,"text":"2021, and the related notes to the financial statements, which collectively comprise the Borough's basic financial statements, and have issued our report thereon dated August 30, 2022. Our report indicated that the Borough\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America but rather prepared in accordance with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":19,"text":"basic financial statements, and have issued our report thereon dated August 30, 2022. Our report indicated that the Borough\u2019s financial statements were not prepared in accordance with accounting principles generally accepted in the United States of America but rather prepared in accordance with the regulatory basis of accounting prescribed by the Division of Local Government Services,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":24,"text":" Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Borough's internal","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":26,"text":" In planning and performing our audit of the financial statements, we considered the Borough's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":27,"text":"In planning and performing our audit of the financial statements, we considered the Borough's internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":28,"text":"control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Borough\u2019s internal control. Accordingly, we do not express an opinion on the effectiveness of the Borough\u2019s internal control.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":13,"line":36,"text":"of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity\u2019s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":14,"line":6,"text":" As part of obtaining reasonable assurance about whether the Borough's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":14,"line":8,"text":"material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":14,"line":9,"text":"contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":15,"line":1,"text":"BASIC FINANCIAL STATEMENTS ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":23,"text":"Tax Title Liens Receivable A-6 1,977 1,598 Revenue Accounts Receivable A-7 9,332 5,548 Property Aquired for Taxes Assessed Valuation A 488,900 488,900 Due From Interfunds:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":40,"text":" State & Federal Grants: Cash A-4 260,146 49,912 Grants Receivable A-17 1,340,295 1,082,213","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":42,"text":"Cash A-4 260,146 49,912 Grants Receivable A-17 1,340,295 1,082,213 Total State & Federal Grants 1,600,441 1,132,125","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":44,"text":" Total State & Federal Grants 1,600,441 1,132,125 Total Assets $ 24,449,793 $ 26,895,999","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":19,"line":51,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 11","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":9,"text":" LIABILITIES RESERVES & FUND BALANCE REFERENCE 2021 2020 Current Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":13,"text":"Liabilities: Appropriation Reserves A-3,A-8 $ 562,141 $ 590,885 Reserve for Encumbrances A-3 795,364 494,896 Accounts Payable A-13 20,887 4,436","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":16,"text":"Accounts Payable A-13 20,887 4,436 Tax Overpayments A-15 48,123 89,091 Prepaid Taxes A-12 680,053 796,329 County Tax Payable A-10 87,662 58,550","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":32,"text":"Reserve for Receivables & Other Assets A 1,017,999 1,053,454 Fund Balance A-1 5,028,893 5,481,893 Total Current Fund 22,849,352 25,763,874","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":36,"text":" State & Federal Grants: Reserve for Grants Appropriated A-18 516,672 852,989 Reserve for Grants Unappropriated A-19 982,419 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":37,"text":"State & Federal Grants: Reserve for Grants Appropriated A-18 516,672 852,989 Reserve for Grants Unappropriated A-19 982,419 - Reserve for Encumbrances A-18 101,350 279,136","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":38,"text":"Reserve for Grants Appropriated A-18 516,672 852,989 Reserve for Grants Unappropriated A-19 982,419 - Reserve for Encumbrances A-18 101,350 279,136 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":41,"text":" Total State & Federal Grants 1,600,441 1,132,125 Total Liabilities, Reserves & Fund Balance $ 24,449,793 $ 26,895,999","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":43,"text":" Total Liabilities, Reserves & Fund Balance $ 24,449,793 $ 26,895,999 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":20,"line":48,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 12","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":5,"text":"STATEMENTS OF OPERATIONS AND CHANGES IN FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":10,"text":"2021 2020 Revenue & Other Income Realized: Fund Balance Utilized $ 2,900,000 $ 2,944,000 Miscellaneous Revenue Anticipated 3,657,758 4,438,120","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":11,"text":"Revenue & Other Income Realized: Fund Balance Utilized $ 2,900,000 $ 2,944,000 Miscellaneous Revenue Anticipated 3,657,758 4,438,120 Receipts From Delinquent Taxes & Tax Title Liens 537,736 415,601","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":12,"text":"Fund Balance Utilized $ 2,900,000 $ 2,944,000 Miscellaneous Revenue Anticipated 3,657,758 4,438,120 Receipts From Delinquent Taxes & Tax Title Liens 537,736 415,601 Receipts From Current Taxes 69,769,139 68,420,012","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":15,"text":"Receipts From Current Taxes 69,769,139 68,420,012 Nonbudget Revenue 280,369 298,059 Other Credits to Income: Interfunds Liquidated 7 41,386","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":18,"text":"Interfunds Liquidated 7 41,386 Cancellation of Grants - 4,302 Cancellation of Overpayments 2,482 - Cancellation of Accounts Payable 2,060 18,542","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":19,"text":"Cancellation of Grants - 4,302 Cancellation of Overpayments 2,482 - Cancellation of Accounts Payable 2,060 18,542 Unexpended Balance of Appropriation Reserves 554,291 963,766","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":21,"text":"Cancellation of Accounts Payable 2,060 18,542 Unexpended Balance of Appropriation Reserves 554,291 963,766 Total 77,703,842 77,543,788","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":25,"text":" Expenditures: Budget Appropriations Within \"CAPS\": Operations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":26,"text":"Expenditures: Budget Appropriations Within \"CAPS\": Operations: Salaries & Wages 8,800,415 8,615,236","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":28,"text":"Operations: Salaries & Wages 8,800,415 8,615,236 Other Expenses 5,965,786 5,973,487 Deferred Charges & Statutory Expenditures 2,399,450 2,228,350","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":30,"text":"Other Expenses 5,965,786 5,973,487 Deferred Charges & Statutory Expenditures 2,399,450 2,228,350 Excluded From \"CAPS\": Operations:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":35,"text":"Capital Improvements 58,000 100,000 Municipal Debt Service 2,597,351 2,521,479 Deferred Charges 26,700 - Judgements 100 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":44,"text":"Tax Appeal Refund 852 5,056 Refund of Prior Year Revenues 1,635 401 Trust Fund Replenishment - 25,348 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":47,"text":" Total Expenditures 75,331,842 74,561,800 Excess/Deficit in Revenue 2,372,000 2,981,988","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":49,"text":" Excess/Deficit in Revenue 2,372,000 2,981,988 Adjustments to Income Before Fund Balance Expenditures Included Above Which are by Statute","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":50,"text":"Excess/Deficit in Revenue 2,372,000 2,981,988 Adjustments to Income Before Fund Balance Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 75,000 26,700","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":51,"text":"Adjustments to Income Before Fund Balance Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 75,000 26,700 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":52,"text":"Expenditures Included Above Which are by Statute Deferred Charges to Budget of Succeeding Year 75,000 26,700 Statutory Excess to Fund Balance 2,447,000 3,008,688","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":54,"text":" Statutory Excess to Fund Balance 2,447,000 3,008,688 Fund Balance January 1 5,481,893 5,417,205","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":56,"text":" Fund Balance January 1 5,481,893 5,417,205 Total 7,928,893 8,425,893","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":60,"text":" Decreased by: Utilization as Anticipated Revenue 2,900,000 2,944,000 Fund Balance December 31 $ 5,028,893 $ 5,481,893","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":62,"text":" Fund Balance December 31 $ 5,028,893 $ 5,481,893 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":21,"line":67,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 13","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":8,"text":" APPROPRIATED BY EXCESS OR BUDGET N.J.S.A.40A:47-87 REALIZED (DEFICIT)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":10,"text":"BY EXCESS OR BUDGET N.J.S.A.40A:47-87 REALIZED (DEFICIT) Fund Balance Utilized 2,900,000 - 2,900,000 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":12,"text":" Fund Balance Utilized 2,900,000 - 2,900,000 - Miscellaneous Revenue:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":14,"text":" Miscellaneous Revenue: Licenses: Alcoholic Beverages 15,000 - 15,378 378","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":26,"text":"Energy Receipts Tax 1,227,576 - 1,227,576 - Interlocal Agreement Police Department Patrol of Schools 198,000 - 121,860 (76,140) Administrator Services with Bayhead - 18,928 27,500 8,572","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":31,"text":"CDBG-125-21 for Handicap Access Improvements - 35,000 35,000 - Recycling Tonnage Grant - 29,401 29,401 - Body-Worn Camera Grant - 85,596 85,596 - Body Armor 2,403 - 2,403 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":32,"text":"Recycling Tonnage Grant - 29,401 29,401 - Body-Worn Camera Grant - 85,596 85,596 - Body Armor 2,403 - 2,403 - Distracted Driving Crackdown - 6,000 6,000 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":36,"text":"Municipal Aid Program - Summit Drive - 286,000 286,000 - Senior Service County Grant 17,918 15,615 33,533 - Sale of Liquor License - - - - Sale of Municipal Assets 350,000 - 350,000 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":42,"text":" Total Miscellaneous Revenues 3,067,323 518,808 3,657,758 71,627 Receipts From Delinquent Taxes 400,000 - 537,736 137,736 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":45,"text":" Subtotal General Revenues 6,367,323 518,808 7,095,494 209,363 Local Tax for Municipal Purposes 15,393,253 - 16,428,169 1,034,916 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":48,"text":" Budget Totals 21,760,576 518,808 23,523,663 1,244,279 Nonbudget Revenues - - 280,369 280,369 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":49,"text":"Budget Totals 21,760,576 518,808 23,523,663 1,244,279 Nonbudget Revenues - - 280,369 280,369 Total 21,760,576 518,808 23,804,032 1,524,648","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":22,"line":56,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 14","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":5,"text":"CURRENT FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":9,"text":" ANALYSIS OF REALIZED REVENUES Allocation of Current Tax Collections: Revenue From Collections $ 69,819,139","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":11,"text":"Allocation of Current Tax Collections: Revenue From Collections $ 69,819,139 Less: Allocated for School, County Taxes & Open Space Taxes 54,644,423 Less: Reserve for Tax Appeals Pending 50,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":16,"text":"Total Allocation of Current Tax Collections 15,124,716 Add: Budget Appropriation - Reserve for Uncollected Taxes 1,303,453 Total Amount for Support of Municipal Budget Appropriation $ 16,428,169","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":18,"text":" Total Amount for Support of Municipal Budget Appropriation $ 16,428,169 Delinquent Property Taxes Receivable $ 537,736","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":29,"text":"Total Other Fees & Permits $ 44,742 ANALYSIS OF NONBUDGET REVENUES Recycling $ 39,203 2% SC & Vet Admin Fee 2,655","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":38,"text":"Grading and Drainage 53,570 Refund of Prior Year Expenditures 36 Appropriation Refund 1,236 Notary 298","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":39,"text":"Refund of Prior Year Expenditures 36 Appropriation Refund 1,236 Notary 298 Firearms 2,203","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":54,"text":"Miscellaneous Other 29,850 Nonbudget Revenue $ 280,369 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":23,"line":59,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 15","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":11,"text":"BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED OPERATIONS - Within \"CAPS\"","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":16,"text":"General Administration: Salaries and Wages $ 106,237 $ 106,237 $ 104,795 $ - $ 1,442 $ - Other Expenses 45,550 45,550 43,154 1,247 1,149 - Mayor & Council:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":19,"text":"Mayor & Council: Salaries and Wages 40,200 40,200 39,784 - 416 - Municipal Clerk: Salaries and Wages 118,269 118,269 117,826 - 443 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":21,"text":"Municipal Clerk: Salaries and Wages 118,269 118,269 117,826 - 443 - Other Expenses 16,750 16,750 9,808 2,096 4,846 - Elections 2,500 2,500 2,500 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":24,"text":"Elections 2,500 2,500 2,500 - - - Financial Administration (Treasury): Salaries and Wages 151,544 151,544 147,789 - 3,755 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":26,"text":"(Treasury): Salaries and Wages 151,544 151,544 147,789 - 3,755 - Other Expenses 63,905 54,305 30,900 4,459 18,946 - Audit Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":30,"text":"Annual Audit 31,000 27,600 24,888 2,712 - - Revenue Administration (Tax Collector): Salaries and Wages 97,386 97,386 97,255 - 131 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":32,"text":"(Tax Collector): Salaries and Wages 97,386 97,386 97,255 - 131 - Other Expenses 21,200 21,200 12,784 8,416 - Tax Assessor:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":35,"text":"Tax Assessor: Salaries and Wages 180,013 180,013 178,614 - 1,399 - Other Expenses 8,210 8,210 1,249 1,431 5,530 - Cost of Tax Appeals 3,000 3,000 - 3,000 - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":44,"text":"Planning Board: Salaries and Wages 8,500 8,500 5,044 - 3,456 - Other Expenses 20,900 35,900 16,148 18,527 1,225 - Zoning Board of Adjustment:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":47,"text":"Zoning Board of Adjustment: Salaries and Wages 8,500 8,680 8,679 - 1 - Other Expenses 11,600 11,600 1,834 9,764 2 - Code Enforcement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":50,"text":"Code Enforcement Salaries & Wages 142,930 142,930 123,435 - 19,495 - Other Expenses 5,900 5,900 2,706 309 2,885 - Code Enforcement & Admin:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":54,"text":"Uniform Const. Code Salaries & Wages 411,556 411,556 312,260 - 99,296 - Other Expenses 124,500 124,500 120,398 1,487 2,615 - Insurance:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":56,"text":"Other Expenses 124,500 124,500 120,398 1,487 2,615 - Insurance: Liability Insurance 0 Health Insurance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":57,"text":"Insurance: Liability Insurance 0 Health Insurance Other Expenses 1,485,000 1,485,000 1,427,580 34,660 22,760 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":58,"text":"Liability Insurance 0 Health Insurance Other Expenses 1,485,000 1,485,000 1,427,580 34,660 22,760 - Liability Insurance","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":60,"text":"Other Expenses 1,485,000 1,485,000 1,427,580 34,660 22,760 - Liability Insurance Other Expenses 191,000 194,400 194,400 - - - Workers' Compensation","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":62,"text":"Other Expenses 191,000 194,400 194,400 - - - Workers' Compensation Insurance 240,000 236,600 233,279 - 3,321 - Group Health Waivers 30,000 30,000 11,670 - 18,330 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":63,"text":"Workers' Compensation Insurance 240,000 236,600 233,279 - 3,321 - Group Health Waivers 30,000 30,000 11,670 - 18,330 - Public Safety Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":67,"text":"Police: Salaries and Wages 5,296,272 5,296,272 5,183,870 - 112,402 - Other Expenses 278,828 278,828 178,733 81,285 18,810 - Emergency Management Services:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":70,"text":"Emergency Management Services: Salaries and Wages 3,500 3,500 3,500 - - - Other Expenses 9,600 9,600 1,723 912 6,965 - Aid to Volunteer Fire Companies:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":24,"line":81,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 16","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":11,"text":"BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED Public Works Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":15,"text":"Road Repairs & Maintenance: Salaries and Wages 1,523,824 1,523,824 1,489,158 - 34,666 - Other Expenses 196,720 196,720 171,931 20,977 3,812 - Other Public Works Functions:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":19,"text":"Recycling: Salaries and Wages 77,000 77,000 75,535 - 1,465 Other Expenses 293,700 293,700 259,209 27,309 7,182 - Snow Removal:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":22,"text":"Snow Removal: Salaries and Wages 55,000 55,000 23,049 - 31,951 - Other Expenses 47,000 47,000 34,423 12,011 566 - Solid Waste Collection:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":25,"text":"Solid Waste Collection: Contractual 890,000 890,000 740,250 148,750 1,000 - Building & Grounds: Other Expenses 73,400 73,400 57,865 9,475 6,060 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":32,"text":"Board of Health: Salaries and Wages 93,772 93,772 93,761 - 11 - Other Expenses 2,500 2,500 162 2,094 244 - Environmental Commission:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":35,"text":"Environmental Commission: Salaries and Wages 1,200 1,200 1,200 - - - Other Expenses 2,000 2,000 1,328 100 572 - Animal Control Program:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":41,"text":"Recreation Services & Programs: Salaries and Wages 304,801 304,621 300,036 - 4,585 - Other Expenses 40,030 40,030 36,216 3,567 247 - Utility Expense & Bulk Purchases:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":43,"text":"Other Expenses 40,030 40,030 36,216 3,567 247 - Utility Expense & Bulk Purchases: Electricity 75,000 75,000 50,620 24,380 - - Street Lighting 120,000 120,000 100,741 19,259 - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":52,"text":"Municipal Court: Salaries and Wages 179,911 179,911 174,694 5,217 - Other Expenses 11,975 11,975 7,227 510 4,238 - Public Defender:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":64,"text":"Detail: Salaries and Wages 8,950,415 8,800,415 8,480,284 - 201,340 - Other Expenses 5,740,786 5,965,786 5,088,423 705,088 291,066 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":25,"line":70,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 17","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":11,"text":"BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED Deferred Charges & Statutory Expenditures","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":13,"text":" Deferred Charges & Statutory Expenditures Municipal Within \"CAPS\": Statutory Expenditures:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":15,"text":"Municipal Within \"CAPS\": Statutory Expenditures: Contributions to: Social Security System","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":23,"text":"Retirement System 1,275,300 1,275,300 1,275,267 - 33 - Unemployment Insurance 45,000 45,000 45,000 - - - Defined Contribution Retirement Program 13,450 13,450 6,863 - 6,587 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":28,"text":"Total Deferred Charges & Statutory Expenditures Within \"CAPS\" 2,399,450 2,399,450 2,392,295 - 7,155 - Total General Appropriations for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":30,"text":" Total General Appropriations for Municipal Purposes Within \"CAPS\" 17,090,651 17,165,651 15,961,002 705,088 499,561 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":35,"text":"LOSAP 90,000 90,000 - 90,000 - - Shared Services Agreement: Police Department Patrol of Schools 198,000 198,000 154,708 276 43,016 Administrator Services with Bayhead - 18,928 9,464 - 9,464 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":39,"text":"Public & Private Programs Offset by Revenues: Matching Fund for Grants 10,000 10,000 - - 10,000 - Clean Communities Program - 42,268 42,268 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":40,"text":"by Revenues: Matching Fund for Grants 10,000 10,000 - - 10,000 - Clean Communities Program - 42,268 42,268 - - - Recycling Tonnage Grant - 29,401 29,401 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":42,"text":"Clean Communities Program - 42,268 42,268 - - - Recycling Tonnage Grant - 29,401 29,401 - - - CDBG-125-21 for Handicap Access Improvements - 35,000 35,000 - - - Body Armor Grant 2,403 2,403 2,403 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":44,"text":"CDBG-125-21 for Handicap Access Improvements - 35,000 35,000 - - - Body Armor Grant 2,403 2,403 2,403 - - - Body-Worn Camera Grant - 85,596 85,596 - - - Distracted Driving Crackdown - 6,000 6,000 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":45,"text":"Body Armor Grant 2,403 2,403 2,403 - - - Body-Worn Camera Grant - 85,596 85,596 - - - Distracted Driving Crackdown - 6,000 6,000 - - - Senior Services County Grant 17,918 33,533 33,533 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":47,"text":"Distracted Driving Crackdown - 6,000 6,000 - - - Senior Services County Grant 17,918 33,533 33,533 - - - Municipal Aid Program - Summit Drive - 286,000 286,000 - - - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":26,"line":65,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 18","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":5,"text":"CURRENT FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":9,"text":" APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":10,"text":"APPROPRIATIONS EXPENDED BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":11,"text":"BUDGET AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELLED Municipal Debt Service - Excluded","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":13,"text":" Municipal Debt Service - Excluded From \"CAPS\": Payment of Bond Principal 2,075,000 2,075,000 2,075,000 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":15,"text":"From \"CAPS\": Payment of Bond Principal 2,075,000 2,075,000 2,075,000 - - - Interest on Bonds 478,351 478,351 478,351 - - - Interest on Notes 45,000 45,000 44,000 - - 1,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":22,"text":" Total Municipal Debt Service Excluded From \"CAPS\" 2,963,351 2,963,351 2,597,351 - - 366,000 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":36,"text":" Total General Appropriations for Municipal Purposes Excluded from CAPS 3,366,472 3,885,280 3,366,424 90,276 62,580 366,000 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":39,"text":" Subtotal General Appropriations 20,457,123 21,050,931 19,327,426 795,364 562,141 366,000 Reserve For Uncollected Taxes 1,303,453 1,303,453 1,303,453 - - - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":42,"text":" Total General Appropriations 21,760,576 22,354,384 20,630,879 795,364 562,141 366,000 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":45,"text":" Adopted Budget $ 21,760,576 Chapter 159 518,808 Deferred Charge - Emergency Authorization 75,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":53,"text":"Interfunds: Federal & State Grant Fund $ 520,201 Reserve for Uncollected Taxes 1,303,453 Deferred Charges 26,700","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":27,"line":63,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 19","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":28,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":28,"line":39,"text":"Due to Current Fund B-3 $ 27,682 $ 7 Reserve for Expenditures B-3 36,770 52,790 Total Dog License Fund 64,452 52,797","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":28,"line":66,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 20","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":12,"text":"Cash C-2 $ 3,054,028 $ 1,969,595 Grants Receivable C-11 - 20,000 Deferred Charges to Future Taxation: Unfunded C-5 8,908,679 6,309,279","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":20,"text":" LIABILITIES, RESERVES & FUND BALANCE Serial Bonds C-9 $ 12,785,000 $ 14,860,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":30,"text":"Reserve for Encumbrances C-8 1,704,159 1,799,170 Reserve for Debt Service C 83,228 83,228 Fund Balance C-1 59,541 27,096 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":31,"text":"Reserve for Debt Service C 83,228 83,228 Fund Balance C-1 59,541 27,096 Total $ 24,805,320 $ 23,222,274","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":29,"line":42,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 21","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":30,"line":4,"text":"GENERAL CAPITAL FUND SCHEDULE OF FUND BALANCE FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":30,"line":18,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 22","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":31,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":31,"line":41,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 23","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":9,"text":" LIABILITIES RESERVES & FUND BALANCE REFERENCE 2021 2020 Operating Fund:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":13,"text":"Liabilities: Appropriation Reserves D-4 $ 48,166 $ 231,454 Community Disaster Loan Payable D - 703,909 Accounts Payable D 895 3,574","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":17,"text":"Reserve for Encumbrances D-4,D-5 300,060 258,593 Consumer Overpayments D-10 16,111 19,886 Reserve for COVID-19 D 69,285 62,983 Accrued Interest on Bonds & Notes D-9 119,156 125,964","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":24,"text":"Reserve for Receivables D 743,807 725,842 Fund Balance D-1 959,904 690,570 Total Operating Fund 2,257,384 2,822,775","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":41,"text":"Encumbrances D-17 70,912 44,258 Debt Service D-6 6,669 6,669 Capital Improvement Fund D-12 248,907 247,707 Down Payment on Improvements D-6 13,600 13,600","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":43,"text":"Capital Improvement Fund D-12 248,907 247,707 Down Payment on Improvements D-6 13,600 13,600 Fund Balance D-2 23,175 173,175 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":44,"text":"Down Payment on Improvements D-6 13,600 13,600 Fund Balance D-2 23,175 173,175 Total Capital Fund 45,104,158 45,094,483","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":48,"text":" Total Liabilities, Reserves & Fund Balance $ 47,361,542 $ 47,917,258 Bonds and Notes authorized but not issued as of December 31, 2021 was $745,766 and as of","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":32,"line":56,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 24","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":5,"text":"STATEMENT OF OPERATIONS AND CHANGE IN OPERATING FUND BALANCE - REGULATORY BASIS FOR THE YEARS ENDED DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":10,"text":"2021 2020 Revenue & Other Income Realized: Fund Balance Appropriated $ 471,000 $ 571,245 Consumer Accounts Receivable 6,929,796 6,791,625","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":11,"text":"Revenue & Other Income Realized: Fund Balance Appropriated $ 471,000 $ 571,245 Consumer Accounts Receivable 6,929,796 6,791,625 Interest on Delinquents 23,616 31,125","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":14,"text":"Interest on Delinquents 23,616 31,125 Capital Fund Surplus 150,000 - Reserve for COVID-19 62,983 - Miscellaneous 111,526 122,286","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":18,"text":"Other Credits to Income Unexpended Balance of Appropriation Reserves 379,564 347,547 Cancellation of Accounts Payable 3,577 2,430 Cancellation of Community Disaster Loan 105,000 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":24,"text":" Expenditures: Operating 5,503,663 5,276,125 Capital Improvement Fund 15,000 15,000","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":27,"text":"Capital Improvement Fund 15,000 15,000 Debt Service 1,003,945 864,005 Deferred Charges & Statutory Expenditures 974,120 1,129,500 Emergency Authorizations - 67,750","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":28,"text":"Debt Service 1,003,945 864,005 Deferred Charges & Statutory Expenditures 974,120 1,129,500 Emergency Authorizations - 67,750 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":31,"text":" Total Expenditures 7,496,728 7,352,380 Excess/(Deficit) in Revenue 740,334 513,878","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":33,"text":" Excess/(Deficit) in Revenue 740,334 513,878 Fund Balance January 1 690,570 747,937","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":35,"text":" Fund Balance January 1 690,570 747,937 Less: Balance Appropriated 471,000 571,245 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":36,"text":"Fund Balance January 1 690,570 747,937 Less: Balance Appropriated 471,000 571,245 Fund Balance December 31 $ 959,904 $ 690,570","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":38,"text":" Fund Balance December 31 $ 959,904 $ 690,570 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":42,"text":"EXHIBIT D-2 STATEMENT OF CAPITAL SURPLUS - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":49,"text":"Decreased by: Appropriation to 2021 Budget 150,000 Balance December 31, 2021 $ 23,175","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":33,"line":56,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 25","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":34,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND STATEMENT OF REVENUES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":34,"line":10,"text":" Fund Balance Anticipated $ 471,000 $ 471,000 $ - Rents 6,681,800 6,929,796 247,996 Interest on Delinquent Accounts 30,000 23,616 (6,384)","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":34,"line":14,"text":"Miscellaneous 110,000 111,526 1,526 Capital Fund Surplus 150,000 150,000 - Reserve for Covid-19 62,983 62,983 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":34,"line":40,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 26","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":4,"text":"WATER-SEWER UTILITY OPERATING FUND STATEMENT OF EXPENDITURES - REGULATORY BASIS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":8,"text":" BUDGET ORIGINAL AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELED","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":10,"text":"ORIGINAL AFTER BUDGET MODIFICATION DISBURSED ENCUMBERED RESERVED CANCELED Operating: Salaries and Wages $ 469,342 $ 470,442 $ 467,745 $ - $ 2,697 $ -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":12,"text":"Operating: Salaries and Wages $ 469,342 $ 470,442 $ 467,745 $ - $ 2,697 $ - Other Expenses 1,058,830 1,158,830 933,991 219,232 5,607 - Ocean County Utilities Authority 2,885,935 2,785,935 2,739,469 46,466 - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":16,"text":"Public Works: Salaries and Wages 866,256 866,256 840,984 - 25,272 - Other Expenses 222,200 222,200 184,875 31,515 5,810 - Debt Service:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":18,"text":"Other Expenses 222,200 222,200 184,875 31,515 5,810 - Debt Service: Payment of Bond Principal 570,000 570,000 570,000 - - - Interest on Bonds 271,000 271,000 263,816 - - 7,184","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":19,"text":"Debt Service: Payment of Bond Principal 570,000 570,000 570,000 - - - Interest on Bonds 271,000 271,000 263,816 - - 7,184 Interest on Notes 12,000 12,000 12,000 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":26,"text":"Capital Improvement Fund 15,000 15,000 15,000 - - - Statutory Expenditures: Contribution to: Public Employees' Retirement System 220,720 220,720 220,720 - - -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":30,"text":"Social Security System (O.A.S.I) 100,000 98,900 96,924 - 1,976 - Unemployment Compensation Insurance 7,500 7,500 7,500 - - - Group Health Insurance 364,000 364,000 354,496 2,847 6,657 - Liability and Workers Compensation 283,000 283,000 282,853 - 147 -","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":31,"text":"Unemployment Compensation Insurance 7,500 7,500 7,500 - - - Group Health Insurance 364,000 364,000 354,496 2,847 6,657 - Liability and Workers Compensation 283,000 283,000 282,853 - 147 - ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":32,"text":"Group Health Insurance 364,000 364,000 354,496 2,847 6,657 - Liability and Workers Compensation 283,000 283,000 282,853 - 147 - Total Expenditures $ 7,505,783 $ 7,505,783 $ 7,043,502 $ 300,060 $ 48,166 $ 114,055","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":34,"text":" Total Expenditures $ 7,505,783 $ 7,505,783 $ 7,043,502 $ 300,060 $ 48,166 $ 114,055 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":35,"line":47,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 27","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":36,"line":21,"text":" FUND BALANCE ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":36,"line":29,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 28","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":37,"line":3,"text":"BOROUGH OF POINT PLEASANT PAYROLL FUND STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":37,"line":5,"text":"STATEMENTS OF ASSETS, LIABILITIES, RESERVES AND FUND BALANCE - REGULATORY BASIS DECEMBER 31, 2021 AND 2020 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":37,"line":22,"text":" Payroll Taxes Payable F-2 $ 169,364 $ 154,120 Payroll Reserve F 45,200 44,958 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":37,"line":23,"text":"Payroll Taxes Payable F-2 $ 169,364 $ 154,120 Payroll Reserve F 45,200 44,958 Total $ 214,564 $ 199,078","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":37,"line":30,"text":" The accompanying Notes to the Financial Statements are an integral part of this statement. 29","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":39,"line":7,"text":" NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":7,"text":" Description of Financial Reporting Entity The Borough of Point Pleasant, County of Ocean, New Jersey (hereafter referred to as the \u201cBorough\") is","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":18,"text":"establishes criteria to be used in determining the component units, which should be included in the financial statements of a primary government. The financial statements of the Borough are not presented in accordance with GAAP (as discussed below). Therefore, the Borough had no component units as defined by GASB Statement No. 14, as amended by GASB Statements 39, 61, 80, 90, and 97.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":22,"text":" Basis of Accounting, Measurement Focus and Basis of Presentation - The financial statements of the Borough contain all funds and account groups in accordance with the \u201cRequirements of Audit\u201d as promulgated by the State of New Jersey, Department of Community Affairs, Division of Local","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":26,"text":"Government Services. The principles and practices established by the Requirements of Audit are designed primarily for determining compliance with legal provisions and budgetary restrictions and as a means of reporting on the stewardship of public officials with respect to public funds. Generally, the financial statements are presented using the flow of current financial resources measurement focus and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":28,"text":"means of reporting on the stewardship of public officials with respect to public funds. Generally, the financial statements are presented using the flow of current financial resources measurement focus and modified accrual basis of accounting with minor exceptions as mandated by these \u201cRequirements\u201d. In addition, the prescribed accounting principles previously referred to differ in certain respects from","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":34,"text":" In accordance with the \u201cRequirements\u201d, the Borough accounts for its financial transactions through the use of separate funds, which are described as follows: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":37,"text":" Current Fund \u2013 This fund accounts for revenues and expenditures for governmental operations of a general nature, including federal and state grant funds. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":41,"line":38,"text":"Current Fund \u2013 This fund accounts for revenues and expenditures for governmental operations of a general nature, including federal and state grant funds. Trust Funds \u2013 These funds account for receipts, custodianship and disbursement of funds in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":7,"text":" Payroll Fund \u2013 This fund accounts for the payroll activity of all the funds and the disbursements of payroll with holdings to various cognizant agencies. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":8,"text":"Payroll Fund \u2013 This fund accounts for the payroll activity of all the funds and the disbursements of payroll with holdings to various cognizant agencies. Budgets and Budgetary Accounting - The Borough must adopt an annual budget for its Current","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":10,"text":" Budgets and Budgetary Accounting - The Borough must adopt an annual budget for its Current Water/Sewer Utility Fund in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual municipal budget no later than February 10th of each","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":12,"text":"Water/Sewer Utility Fund in accordance with N.J.S.A.40A:4 et seq. N.J.S.A.40A:4-5 requires the governing body to introduce and approve the annual municipal budget no later than February 10th of each year. At introduction, the governing body must fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":13,"text":"governing body to introduce and approve the annual municipal budget no later than February 10th of each year. At introduction, the governing body must fix the time and place for a public hearing on the budget and must advertise the time and place at least ten days prior to the hearing in a newspaper published and circulating in the municipality. The public hearing must not be held less than twenty-eight days after the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":16,"text":"circulating in the municipality. The public hearing must not be held less than twenty-eight days after the date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A:4-9. Amendments to adopted budgets, if any are detailed in the statements of revenues and expenditures.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":17,"text":"date the budget was introduced. After the hearing has been held, the governing body may, by majority vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A:4-9. Amendments to adopted budgets, if any are detailed in the statements of revenues and expenditures. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":18,"text":"vote, adopt the budget or may amend the budget in accordance with N.J.S.A.40A:4-9. Amendments to adopted budgets, if any are detailed in the statements of revenues and expenditures. An extension of the statutory dates for introduction, approval and adoption of the municipal budget may","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":20,"text":" An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":21,"text":"An extension of the statutory dates for introduction, approval and adoption of the municipal budget may be granted by the Director of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. Once a budget is approved it may be amended after November 1, by a resolution","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":22,"text":"be granted by the Director of Local Government Services, with the permission of the Local Finance Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. Once a budget is approved it may be amended after November 1, by a resolution adopted by the governing body.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":23,"text":"Board. Budgets are adopted on the same basis of accounting utilized for the preparation of the Borough\u2019s financial statements. Once a budget is approved it may be amended after November 1, by a resolution adopted by the governing body. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":42,"line":35,"text":"United States or of the State of New Jersey or in the New Jersey Cash Management Fund. N.J.S.A.40A:5- 15.1 provides a list of investments, which may be purchased by New Jersey municipal units. In addition, other State statutes permit investments in obligations issued by local utilities and other state agencies. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":13,"text":" Inventories and Supplies - The cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various statements of assets, liabilities, reserves and fund balance.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":14,"text":"Inventories and Supplies - The cost of inventories of supplies for all funds are recorded as expenditures at the time individual items are purchased. The costs of inventories are not included on the various statements of assets, liabilities, reserves and fund balance. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":15,"text":"at the time individual items are purchased. The costs of inventories are not included on the various statements of assets, liabilities, reserves and fund balance. General Fixed Assets \u2013 Accounting for governmental fixed assets, as required by N.J.A.C.5:30-5.6,","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":20,"text":"In accordance with the regulations, all local units, including municipalities, must maintain a general fixed assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget Circular A-87 (Attachment B, Section 19), except that the useful life of such property is at least five years. The Borough has adopted","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":21,"text":"assets reporting system that establishes and maintains a physical inventory of nonexpendable, tangible property as defined and limited by the U.S. Office of Management and Budget Circular A-87 (Attachment B, Section 19), except that the useful life of such property is at least five years. The Borough has adopted a capitalization threshold of $1,000.00, the maximum amount allowed by the Circular. Generally, assets","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":29,"text":"the transaction. Interest costs relative to the acquisition of general fixed assets are recorded as expenditures when paid. Public domain (\"infrastructure\") general fixed assets consisting of certain improvements such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized. Expenditures for construction in progress are recorded in the capital funds until such time","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":31,"text":"improvements such as roads, bridges, curbs and gutters, streets and sidewalks and drainage systems are not capitalized. Expenditures for construction in progress are recorded in the capital funds until such time as the construction is completed and put into operation. The Borough is required to maintain a subsidiary ledger detailing fixed assets records to control additions, retirements, and transfers of fixed assets. In","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":35,"text":"addition, a statement of general fixed assets, reflecting the activity for the year, must be included in the Borough's basic financial statements. The regulations require that general fixed assets, whether constructed or acquired through purchase, grant","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":37,"text":" The regulations require that general fixed assets, whether constructed or acquired through purchase, grant or gift be included in the aforementioned inventory. In addition, property management standards must be maintained that includes accurate records indicating asset description, source, ownership, acquisition cost","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":43,"line":44,"text":" Water/Sewer Utility Fixed Assets \u2013 Property and equipment purchases by a utility fund are recorded in the utility capital account at cost and are adjusted for disposition. The amounts shown do not represent replacement cost or current value. The reserve for amortization and deferred reserve for amortization in","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":10,"text":" Deferred Charges \u2013 The recognition of certain expenditures is deferred to future periods. These expenditures or deferred charges are generally overexpenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A.40A:4-46 et seq. Deferred charges are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":11,"text":"Deferred Charges \u2013 The recognition of certain expenditures is deferred to future periods. These expenditures or deferred charges are generally overexpenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A.40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":12,"text":"expenditures or deferred charges are generally overexpenditures of legally adopted budget appropriations or emergency appropriations made in accordance with N.J.S.A.40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":13,"text":"or emergency appropriations made in accordance with N.J.S.A.40A:4-46 et seq. Deferred charges are subsequently raised as items of appropriation in budgets of succeeding years. Fund Balance \u2013 Fund Balance included in the Current Water/Sewer Utility Operating Fund represent the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":15,"text":" Fund Balance \u2013 Fund Balance included in the Current Water/Sewer Utility Operating Fund represent the amount available for anticipation as revenue in future year\u2019s budgets, with certain restrictions. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":16,"text":"Fund Balance \u2013 Fund Balance included in the Current Water/Sewer Utility Operating Fund represent the amount available for anticipation as revenue in future year\u2019s budgets, with certain restrictions. Revenues \u2013 are recorded when received in cash except for certain amounts, which are due from other","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":18,"text":" Revenues \u2013 are recorded when received in cash except for certain amounts, which are due from other governmental units. Revenue from Federal and State grants are realized when anticipated as such in the Borough\u2019s budget. Receivables for property taxes are recorded with offsetting reserves on the statement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":19,"text":"Revenues \u2013 are recorded when received in cash except for certain amounts, which are due from other governmental units. Revenue from Federal and State grants are realized when anticipated as such in the Borough\u2019s budget. Receivables for property taxes are recorded with offsetting reserves on the statement of assets, liabilities, reserves and fund balance of the Borough\u2019s Current Fund; accordingly, such amounts","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":20,"text":"governmental units. Revenue from Federal and State grants are realized when anticipated as such in the Borough\u2019s budget. Receivables for property taxes are recorded with offsetting reserves on the statement of assets, liabilities, reserves and fund balance of the Borough\u2019s Current Fund; accordingly, such amounts are not recorded as revenue until collected. Other amounts that are due the Borough, which are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":21,"text":"Borough\u2019s budget. Receivables for property taxes are recorded with offsetting reserves on the statement of assets, liabilities, reserves and fund balance of the Borough\u2019s Current Fund; accordingly, such amounts are not recorded as revenue until collected. Other amounts that are due the Borough, which are susceptible to accrual are also recorded as receivables with offsetting reserves and recorded as revenues","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":22,"text":"of assets, liabilities, reserves and fund balance of the Borough\u2019s Current Fund; accordingly, such amounts are not recorded as revenue until collected. Other amounts that are due the Borough, which are susceptible to accrual are also recorded as receivables with offsetting reserves and recorded as revenues when received.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":23,"text":"are not recorded as revenue until collected. Other amounts that are due the Borough, which are susceptible to accrual are also recorded as receivables with offsetting reserves and recorded as revenues when received. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":26,"text":" Water/Sewer Utility Revenues \u2013 Utility charges are levied semi-annually and quarterly based upon a flat service charge and if applicable, an excess consumption or usage charge. Revenues from these sources are recognized on a cash basis. Receivables that are susceptible to accrual are recorded with offsetting","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":27,"text":"Water/Sewer Utility Revenues \u2013 Utility charges are levied semi-annually and quarterly based upon a flat service charge and if applicable, an excess consumption or usage charge. Revenues from these sources are recognized on a cash basis. Receivables that are susceptible to accrual are recorded with offsetting reserves on the balance sheet of the Borough\u2019s utility operating fund.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":31,"text":" Property Tax Revenues \u2013 are collected in quarterly installments due February 1, May 1, August 1 and November 1. The amount of tax levied includes not only the amount required in support of the Borough\u2019s annual budget, but also the amounts required in support of the budgets of the County of Ocean, and Point","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":33,"text":"November 1. The amount of tax levied includes not only the amount required in support of the Borough\u2019s annual budget, but also the amounts required in support of the budgets of the County of Ocean, and Point Pleasant Borough School District. Unpaid property taxes are subject to tax sale in accordance with statutes.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":37,"text":" County Taxes \u2013 The municipality is responsible for levying, collecting and remitting County taxes for the County of Ocean. Operations is charged for the amount due the County for the year, based upon the ratables required to be certified to the County Board of Taxation by January 10th of the current year. In","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":44,"text":" School Taxes \u2013 The municipality is responsible for levying, collecting and remitting school taxes for the Point Pleasant School District. Operations are charged for the full amount required to be raised from taxation to operate the local school district January 1st to December 31st.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":44,"line":50,"text":"(July I to June 30) which remain unpaid at December 31 of the calendar year levied may be deferred to fund balance to the extent of not more than 50% of the annual levy providing no requisition has been made by the school district for such amount. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":8,"text":"Reserve for Uncollected Taxes \u2013 The inclusion of the \u201cReserve for Uncollected Taxes\u201d appropriation in the Borough\u2019s annual budget protects the Borough from taxes not paid currently. The Reserve, the minimum amount of which is determined on the percentage of collections experienced in the immediate preceding year, with certain exceptions, is required to provide","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":14,"text":" Expenditures \u2013 are recorded on the \u201cbudgetary\u201d basis of accounting. Generally, expenditures are recorded when an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed as required by Technical Accounting Directive No. 85-1. When an","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":15,"text":"Expenditures \u2013 are recorded on the \u201cbudgetary\u201d basis of accounting. Generally, expenditures are recorded when an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed as required by Technical Accounting Directive No. 85-1. When an expenditure is paid, the amount encumbered is simultaneously liquidated in its original amount.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":16,"text":"recorded when an amount is encumbered through the issuance of a numerically controlled purchase order or when a contract is executed as required by Technical Accounting Directive No. 85-1. When an expenditure is paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled reserve for encumbrances. The reserve is classified as a","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":17,"text":"or when a contract is executed as required by Technical Accounting Directive No. 85-1. When an expenditure is paid, the amount encumbered is simultaneously liquidated in its original amount. Encumbrances are offset by an account entitled reserve for encumbrances. The reserve is classified as a cash liability under New Jersey municipal accounting. At December 31, this reserve represents the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":20,"text":"cash liability under New Jersey municipal accounting. At December 31, this reserve represents the portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves. Appropriations for interest payments on outstanding general capital bonds and notes are provided on the cash basis. Appropriations for interest payments on outstanding utility capital","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":21,"text":"portion of appropriation reserves that has been encumbered and is subject to the same statutory provisions as appropriation reserves. Appropriations for interest payments on outstanding general capital bonds and notes are provided on the cash basis. Appropriations for interest payments on outstanding utility capital bonds and notes are provided on the accrual basis.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":22,"text":"as appropriation reserves. Appropriations for interest payments on outstanding general capital bonds and notes are provided on the cash basis. Appropriations for interest payments on outstanding utility capital bonds and notes are provided on the accrual basis. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":25,"text":" Appropriation Reserves \u2013 Appropriation reserves covering unexpended appropriation balances are automatically created at year-end and recorded as liabilities, except for amounts, which may be cancelled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":27,"text":"automatically created at year-end and recorded as liabilities, except for amounts, which may be cancelled by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":28,"text":"by the governing body. Appropriation reserves and reserve for encumbrances at current year end are available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":29,"text":"available until December 31st of the succeeding year to meet specific claims, commitments or contracts incurred during the preceding year. Any unspent balances at this time are lapsed appropriation reserves and recorded as income. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":32,"text":" Long-Term Debt - Long-Term Debt relative to the acquisition of capital assets, is recorded as a liability in the General and Water/Sewer Utility Capital Fund. Where an improvement is a \u201clocal improvement\u201d, i.e. assessable upon completion, long-term debt associated with that portion of the cost of the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":34,"text":"in the General and Water/Sewer Utility Capital Fund. Where an improvement is a \u201clocal improvement\u201d, i.e. assessable upon completion, long-term debt associated with that portion of the cost of the improvement to be funded by assessments is transferred to the Trust Fund upon the confirmation of the assessments or when the improvement is fully and permanently funded.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":38,"text":" Compensated Absences \u2013 Expenditures relating to obligations for unused vested accumulated vacation and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":39,"text":"Compensated Absences \u2013 Expenditures relating to obligations for unused vested accumulated vacation and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":40,"text":"and sick leave are not recorded until paid; however, municipalities may establish and budget reserve funds subject to NJSA 40A:4-39 for the future payment of compensated absences. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":44,"text":"Recent Accounting Pronouncements \u2013 The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. GASB adopts accounting statements (Statements) to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":46,"text":"principles. GASB adopts accounting statements (Statements) to be used by governmental units when reporting financial position and results of operations in accordance with accounting principles generally accepted in the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":45,"line":48,"text":"accepted in the United States of America (GAAP). The municipalities in the State of New Jersey do not prepare their financial statements in accordance with GAAP and thus do not comply with all of the GASB pronouncements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":11,"text":"Management has determined that the implementation of these Statements did not have a significant impact on the Borough\u2019s financial statements. Accounting Pronouncements Effective in Future Reporting Periods","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":22,"text":" Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. Requirements of this pronouncement","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":23,"text":"Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans \u2013 an amendment of GASB Statements No. 14 and No. 84, and a supersession of GASB Statement No. 32. Requirements of this pronouncement related to section 1, paragraph 4 are effective immediately. All other requirements will be effective for","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":27,"text":"reporting periods beginning June 15, 2021. Management has determined the implementation of certain provisions within this Statement did not have a significant impact on the Borough\u2019s financial statements. Note 2. Deposits and Investments","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":39,"text":"public funds in public depositories protected from loss under the provisions of the Governmental Unit Deposit Protection Act (GUDPA). GUDPA is a supplemental insurance program set forth by the New Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":41,"text":"Jersey Legislature to protect the deposits of local governmental agencies. The program is administered by the Commissioner of the New Jersey Department of Banking and Insurance. Under the Act, the first $250,000 of governmental deposits in each insured depository is protected by FDIC. Public funds owned by the Borough in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":46,"line":44,"text":"by the Borough in excess of FDIC insured amounts are protected by GUDPA. However, GUDPA does not protect intermingled trust funds such as salary withholdings, bail funds or funds that may pass to the Borough relative to the happening of a future condition. Such funds are shown as Uninsured and Uncollateralized in the schedule below.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":9,"text":" Under the regulatory basis of accounting, investments are measured at cost in the Borough\u2019s financial statements. However, had the financial statements been prepared in accordance with generally accepted accounting principles (GAAP), investments would be reported at fair value (except for fully benefit-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":10,"text":"Under the regulatory basis of accounting, investments are measured at cost in the Borough\u2019s financial statements. However, had the financial statements been prepared in accordance with generally accepted accounting principles (GAAP), investments would be reported at fair value (except for fully benefit- responsive investment contracts, which would be reported at contract value). Contract value is the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":11,"text":"statements. However, had the financial statements been prepared in accordance with generally accepted accounting principles (GAAP), investments would be reported at fair value (except for fully benefit- responsive investment contracts, which would be reported at contract value). Contract value is the relevant measure for the portion of the Length of Service Awards Program (LOSAP) Plan attributable to","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":12,"text":"accounting principles (GAAP), investments would be reported at fair value (except for fully benefit- responsive investment contracts, which would be reported at contract value). Contract value is the relevant measure for the portion of the Length of Service Awards Program (LOSAP) Plan attributable to fully benefit-responsive investment contracts because contract value is the amount participants normally","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":47,"line":14,"text":"relevant measure for the portion of the Length of Service Awards Program (LOSAP) Plan attributable to fully benefit-responsive investment contracts because contract value is the amount participants normally would receive if they were to initiate permitted transactions under the terms of the LOSAP Plan. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":7,"text":" Investments at Contract Value - The Borough held a fully benefit-responsive investment contract with the AIG Retirement Services (AIG) totaling $422,401 as of December 31, 2021. AIG maintains the contributions in the group fixed annuity contract (fixed account). The account is credited with earnings on","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":9,"text":"AIG Retirement Services (AIG) totaling $422,401 as of December 31, 2021. AIG maintains the contributions in the group fixed annuity contract (fixed account). The account is credited with earnings on the underlying investments and charged for participant withdrawals and administrative expenses. The traditional investment contract held by the Borough is a guaranteed investment contract. The contract","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":11,"text":"the underlying investments and charged for participant withdrawals and administrative expenses. The traditional investment contract held by the Borough is a guaranteed investment contract. The contract issuer is contractually obligated to repay the principal and interest at a specified interest rate that is guaranteed to the LOSAP Plan. The Borough\u2019s ability to receive amounts due in accordance with the","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":12,"text":"traditional investment contract held by the Borough is a guaranteed investment contract. The contract issuer is contractually obligated to repay the principal and interest at a specified interest rate that is guaranteed to the LOSAP Plan. The Borough\u2019s ability to receive amounts due in accordance with the fully benefit-responsive investment contract is dependent on the contract issuer\u2019s ability to meet its","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":14,"text":"guaranteed to the LOSAP Plan. The Borough\u2019s ability to receive amounts due in accordance with the fully benefit-responsive investment contract is dependent on the contract issuer\u2019s ability to meet its financial obligations. The fixed account continues in-force until they are terminated by AIG or the LOSAP Plan and do not define a maturity date.","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":15,"text":"fully benefit-responsive investment contract is dependent on the contract issuer\u2019s ability to meet its financial obligations. The fixed account continues in-force until they are terminated by AIG or the LOSAP Plan and do not define a maturity date. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":18,"text":" No events are probable of occurring that might limit the ability of the LOSAP Plan to transact at contract value with the contract issuer and also limit the ability of the LOSAP Plan to transact at contract value with participants. This contract meets the fully benefit-responsive investment contract criteria and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":19,"text":"No events are probable of occurring that might limit the ability of the LOSAP Plan to transact at contract value with the contract issuer and also limit the ability of the LOSAP Plan to transact at contract value with participants. This contract meets the fully benefit-responsive investment contract criteria and therefore is reported at contract value. The total Trust Fund LOSAP value held by the Borough at","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":20,"text":"value with the contract issuer and also limit the ability of the LOSAP Plan to transact at contract value with participants. This contract meets the fully benefit-responsive investment contract criteria and therefore is reported at contract value. The total Trust Fund LOSAP value held by the Borough at December 31, 2021 was as follows:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":21,"text":"with participants. This contract meets the fully benefit-responsive investment contract criteria and therefore is reported at contract value. The total Trust Fund LOSAP value held by the Borough at December 31, 2021 was as follows: 12/31/2021","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":26,"text":"Trust Fund - LOSAP (Fair Value) $ 872,818 Trust Fund - LOSAP (Contract Value) 422,401 $ 1,295,219","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":48,"line":36,"text":" Interest rate risk - This is the risk that changes in interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. Other than the rules and regulations promulgated by N.J.S.A. 40A:5-","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":49,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":49,"line":14,"text":" Tax Rate $ 2.108 $ 2.086 $ 2.058 Apportionment of Tax Rate:","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":49,"line":16,"text":" Apportionment of Tax Rate: Municipal 0.464 0.460 0.450 Municipal Open Space 0.002 0.002 0.002","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":49,"line":34,"text":"Cash Percentage Of Year Tax Levy Collections Collection 2021 $ 70,368,369 $ 69,760,139 99.13%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":50,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":50,"line":10,"text":"Tax Title Delinquent Total Percentage Of Year Liens Taxes Delinquent Tax Levy 2021 $ 1,977 $ 490,101 $ 492,078 0.70%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":50,"line":38,"text":"Cash Percentage Of Year Beginning Balance Levy Total Collections Collection 2021 $ 725,842 $ 7,046,919 $ 7,772,761 $ 7,019,070 90.30%","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":2,"text":"BOROUGH OF POINT PLEASANT NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31, 2021 ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":5,"text":" Note 6. Fund Balances Appropriated The following schedule details the amount of fund balances available at the end of the current year and","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":7,"text":" The following schedule details the amount of fund balances available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":8,"text":"The following schedule details the amount of fund balances available at the end of the current year and two previous years and the amounts utilized in the subsequent year\u2019s budgets: Utilized in Percentage","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":11,"text":"Utilized in Percentage Balance Budget of of Fund Year December 31, Succeeding Year Balance Used ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":26,"text":" There are no significant components of receivable and payable balances reported in the financial statements. ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":31,"text":" The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2021: ","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."},{"entity":"Public body identified by the source","fund":"not_assigned","period_kind":"source_context_not_normalized","budget_status":"source_context","accounting_basis":"not_assigned","definition":"Source excerpt or table row; not a canonical measurement. OCR requires visual verification before a new numerical claim.","record_type":"financial_source_context","source_url":"https://ptboro.com/wp-content/uploads/2022/09/2021-Audit.pdf","source_label":"2021","page":51,"line":32,"text":"The following interfund balances were recorded in the various statements of assets liabilities, reserves and fund balances at December 31, 2021: Interfund Interfund","text_method":"existing_text","interpretation":"Source context, not a normalized financial measure; OCR may require visual confirmation."}]